Milk Fudge Squares from Japan
Creamy milk fudge cut into squares, with cane sugar comprising over 10% dry weight and significant dairy. Under HTS 1704.90.54.00 as other non-cocoa sugar confectionery pursuant to chapter 4 additional U.S. note 10. The evaporated milk base confirms dairy status.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Section 301 (forced labor) — Japan (col1 rate < 12.5 percent): MFN < 12.5% → total duty capped at 12.5%
Import Tips
• Lab test for dry weight sugar/dairy; secure quota allocation pre-entry
• Pitfall: Amorphous form may challenge 'crystalline' exclusions—document structure
• Use FDA prior notice for confections